The correct answer is: A. cash outlays
An opportunity cost is the value of the next best alternative that must be forgone when making a choice. It is the cost of not doing something. Opportunity costs do not involve cash outlays because they are the value of something that is given up, not the amount of money that is spent.
For example, if you choose to go to college, you are giving up the opportunity to work full-time. The opportunity cost of going to college is the income you would have earned if you had worked full-time instead. This opportunity cost is not a cash outlay because you do not have to spend any money to give up the opportunity to work full-time.
Option B, direct cost, is the cost of inputs that are directly associated with producing a good or service. For example, the cost of raw materials is a direct cost of manufacturing a product. Option C, indirect cost, is the cost of inputs that are not directly associated with producing a good or service. For example, the cost of rent is an indirect cost of manufacturing a product.
Both direct costs and indirect costs are cash outlays because they involve spending money. Therefore, they are not opportunity costs.